The Enhancement of Spreadsheet Skills among Practitioners within Small Medium Accounting Firms

 
 
 
  • Abstract
  • Keywords
  • References
  • PDF
  • Abstract


    This study identifies electronic spreadsheet skills enhancement approaches among accounting practitioners in Malaysian small and medium accounting firms. Spreadsheet plays an important role for accounting practitioners and has also penetrated almost all accounting-related processes such as planning, budgeting, forecasting as well as decision-making responsibilities. This study uses a case study design with a qualitative approach as a strategy to identify skills development approaches. The findings conclude that formal education, experiential learning and job rotation and knowledge sharing among peers are the three main skills enhancement approaches which have emerged from utilising spreadsheet within the small and medium accounting firms. This study, thus makes significant contribution to the academic and professional bodies as well as to the industry, by providing theoretical base to develop skills related to spreadsheet as well as soft skills, indirectly, i.e. critical thinking and decision making skills for knowledge workers in general and accounting practitioners in particular.

     

     


  • Keywords


    Spreadsheet; Skills; Accounting; Practitioner; Education.

  • References


      [1] AICPA (1999), The AICPA core competency framework for entry into the accounting profession", Retrieved from http://www.aicpa.org/edu/corecomp.htm

      [2] Ali Mona JM (2018), Computer audit programs ( software ) and a new variables sampling concept: a proposed approach empirical study, International Journal of Applied Engineering Research, 13, 7, 5491-5500.

      [3] Bahador KMK (2014), Information technology competencies for professional accountants, PhD Thesis, University of South Australia.

      [4] Bahador KMK & Haider A (2017), Incorporating information technology competencies in accounting curriculum: a case study in Malaysian higher education institutions, Journal of Engineering and Applied Sciences, 12, 21, 5508-5513.

      [5] Barnes CPA, Macc JN, Tufte D, & Christensen D (2009), Spreadsheet design: an optimal checklist for accountants, American Journal of Business Education, 2, 9,, 117–130.

      [6] Boon PLC (2005), Teaching spreadsheet proficiency: beyond hitting the keys, International Journal of Human Resources Develop ment and Management, 5, 2, 218 - 226.

      [7] Bradbard DA, Alvis C, & Morris R (2014), Spreadsheet usage by management accountants: an exploratory study, Journal of Accounting Education, 32, 4, 24–30.

      [8] Bradbury ME (2012), Why you don’t get published: an editor’s view, Accounting And Finance, 52, 2, 343–358.

      [9] Coleman, Phillip D, Blankenship, Ray J (2017), What spreadsheet and database skills do business students need?" Journal of Instructional Pedagogies, 19, 8.

      [10] Convery SP, & Swaney AM (2012), Analyzing business issues-with excel: the case of superior log cabins, inc., Issues in Accounting Education, 27, 1, 141–156.

      [11] Creswell JW, Clark VLP, & Plano Clark VL (2007), Designing and conducting mixed methods. Applied Linguistics, 2nd, 457.

      [12] DeRue DS, & Wellman N (2009), Developing leaders via experience: the role of developmental challenge, learning orientation, and feedback availability, Journal of Applied Psychology, 94, 4, 859–875.

      [13] Dowling C & Leech S (2007), Audit support systems and decision aids: current practice and opportunities for future research, International Journal Of Accounting Information Systems, 8, 2, 92–116.

      [14] Drejer A, & Riis, JO (1999), Competence development and technology: how learning and technology can be meaningfully integrated", Technovation, 19, 10, 631–644.

      [15] Drejer A (2001), How can we define and understand competencies and their development?, Technovation, 21, 3, 135–146.

      [16] Feagin J, Orum A & Sjoberg G (1991), A case for case study, University of North Carolina Press, Chapel Hill, NC

      [17] Galbreath SC, Booke JA, & Adams BC. (1998), Sharpen spreadsheet skills, Journal Of Accountancy, 186, 4, 39–49.

      [18] Guskey TR (2003), What makes professional development effective?, Phi Delta Kappan, 84, 10, 748.

      [19] Ho SY & Frampton K (2010), A competency model for the information technology workforce: implications for training and selection, Communications Of The Association For Information Systems, 27, 1, 63–80.

      [20] Holtzman DM, & Kraft EM (2010), Skills required of business graduates: evidence from undergraduate alumni and employers. Business Education & Accreditation, 2, 1, 49–59.

      [21] IFAC (2003), Information technology for professional accountants, retrieved from https://www.imanet.org/pdf/itpa.pdf

      [22] IFAC (2008), Approaches to continuing professional development (CPD) measurement.

      [23] IAESB (2007), International education practice statement 2: information technology for professional accountants, Retrieved from www.ifac.org.

      [24] Janvrin D, Bierstaker J, & Lowe DJ (2008), An examination of audit information technology use and perceived importance, Accounting Horizons, 22, 1, 1–21.

      [25] Manson S, Mccartney S, Sherer M, & Wallace WA (1998), Audit automation in the uk and the us: a comparative study, International Journal Of Auditing, 2, 3, 233–246.

      [26] Marshall B, Cardon P, Poddar A & Fontenot R (2013), Does sample size matter in qualitative research?: A review of qualitative interviews in is research, Journal of Computer Information Systems, 11-22.

      [27] Mossa G, Boenzi F, Digiesi S, Mummolo G, Romano VA (2016), Productivity and ergonomic risk in human based production systems: a job-rotation scheduling model, International Journal Of Production Economics, 171, 4, 471–7.

      [28] Panko RR, & Port DN (2012), End user computing: the dark matter (and dark energy) of corporate it, 45th Hawaii International Conference On System Sciences, 4603–4612.

      [29] Perdrosa I, Costa JC, Laureano RMC (2015), Use of information technology on statutory auditors' work: new profiles beyond spreadsheets' users, paper presented at the 2015 10th iberian conference on information systems and technologies (CISTI).

      [30] Pongpattrachai D, Cragg P & Fisher R (2014), It infusion within the audit process: spreadsheet use in small audit firms, International Journal Of Accounting Information Systems, 15, 1, 26–46.

      [31] Pricewaterhousecoopers (2004), The use of spreadsheets: considerations for section 404 of the sarbanes-oxley act.

      [32] Ramachandran Rackliffe U & Ragland L (2016), Excel in the accounting curriculum: perceptions from accounting professors. Accounting Education, 25, 2.

      [33] Ragland L & Ramachandran U (2014), Towards an understanding of excel functional skills needed for a career in public accounting: perceptions from public accountants and accounting students, Journal Of Accounting Education, 32, 2, 113–129.

      [34] Ramachandran Rackliffe U & Ragland L (2016), Excel in the accounting curriculum: perceptions from accounting professors, Accounting Education, 1–28.

      [35] Redshaw MC (2012), Developing competencies required for directing major defense acquisition programs| implications for leadership, University Of Phoenix.

      [36] Rowden RW (1996), Current realities and future challenges: new directions for adult & continuing education, 72, 3.

      [37] Savaneviciene A, Stukaite D & Violeta S (2008), Development of strategic individual competences, Engineering Economics, 3, 58, 81–88.

      [38] Sciglar P (2017), Why excel is still relevant in 2017, Accounting Today, retrived 18 March 2018.

      [39] Walters LM & Pergola TM (2012), Integrating critical spreadsheet competencies into the accounting curriculum, Journal Of Instructional Pedagogies, 9, 1–25.

      [40] Willis VF (2016), a model for teaching technology: using excel in an accounting information systems course, Journal Of Accounting Education, 36, 87–99.


 

View

Download

Article ID: 22050
 
DOI: 10.14419/ijet.v7i4.19.22050




Copyright © 2012-2015 Science Publishing Corporation Inc. All rights reserved.